Chương 72 «Sắt và thép» nhập khẩu phải đóng bao nhiêu thuế? Thuế suất và quy định nhập khẩu của 767 mã số
Trả lời nhanh: Chương 72 phải đóng bao nhiêu thuế nhập khẩu?
Chương 72 «Sắt và thép» có tổng cộng 767 mã số biểu thuế, thuế suất cột thứ nhất phổ biến nhất là 0%.Trong đó có 767 mã số là 0% (chiếm 100%), thuế suất theo giá trị cao nhất là 0%.409 mã số có ghi mã quy định nhập khẩu, phổ biến nhất là MW0 (337 mã số).Khi nhập khẩu, thuế giá trị gia tăng được tính trên số tiền sau khi cộng thuế nhập khẩu (và thuế hàng hóa, thuế thuốc lá rượu...) vào trị giá tính thuế; quy định miễn thuế cho lô hàng nhỏ xem phần Câu hỏi thường gặp bên dưới; số thuế phải nộp thực tế theo quyết định của Hải quan.
Thuế suất các mã số trong Chương 72 phân bố ra sao?
- 0% 767
- Trên 0% đến 5% 0
- Trên 5% đến 10% 0
- Trên 10% 0
- Thuế theo số lượng hoặc phương thức tính thuế khác 0
Tính theo thuế suất cột thứ nhất của từng mã số, tổng cộng 767 mã số. Nguồn dữ liệu: Cơ sở dữ liệu biểu thuế HowBridge (đồng bộ dữ liệu biểu thuế của Tổng cục Hải quan, Bộ Tài chính), tổng hợp ngày 2026-09-16.
Chương 72 thường gặp những mã quy định nhập khẩu nào?
Mã quy định nhập khẩu ghi trên mã số cho biết trước khi nhập khẩu có thể cần thực hiện kiểm tra, kiểm dịch, xin giấy phép hoặc quản chế hàng hóa đại lục. Mã có thể chỉ liên quan đến một phần sản phẩm thuộc mã số đó, vui lòng nhấp vào mã số để xem giải thích đầy đủ. Mã số không có mã quy định, nghĩa là về mặt quản lý mậu dịch được phép nhập khẩu, miễn cấp giấy phép, nhưng không có nghĩa là được miễn kiểm tra, kiểm dịch hoặc miễn thuế.
MW0
Hàng hóa từ Trung Quốc đại lục bị cấm nhập khẩu.
337 mã số
469
Except for products with country of origin that the Ministry of Finance has declared are subject to anti-dum…
66 mã số
MP1
Hàng hóa từ Trung Quốc đại lục được nhập khẩu có điều kiện theo "Danh mục nhập khẩu có điều kiện".
30 mã số
C02
Một số sản phẩm thuộc mục này nằm trong danh mục kiểm tra nhập khẩu của Cục Tiêu chuẩn.
18 mã số
560
Chất thải công nghiệp do Bộ Môi trường chỉ định thông quan theo mã chỉ định.
5 mã số
MW0 không có nghĩa là tuyệt đối không thể gửi. MW0 = cấm nhập khẩu từ Trung Quốc đại lục. Ngoại lệ: hàng Trung Quốc đại lục thuộc Chương 25–97 nhập khẩu số lượng nhỏ được miễn giấy phép nhập khẩu, với điều kiện toàn bộ tờ khai có trị giá CIF không quá NT$32.000 và mỗi sản phẩm không quá 24 chiếc (40 kg nếu không đếm được; sản phẩm được xác định theo số model, nếu không có model thì tính theo từng dòng hàng trên tờ khai, không được tách theo kích cỡ, quy cách hay màu sắc; đá thuộc nhóm 6802 và gạch ốp lát thuộc nhóm 6907 phải đồng thời không quá 24 chiếc và 40 kg). Xe máy điện, xe đạp điện và bộ điều khiển của chúng (mã 8711.60.10, 8711.60.20, 8543.70.99.50) bị loại trừ; Chương 1–24 không được áp dụng. Các quy định nhập khẩu khác như kiểm tra, kiểm dịch vẫn phải đáp ứng riêng. Điều này không có nghĩa là miễn thuế.
Chương này có 18 mã số ghi C01 hoặc C02, liên quan đến kiểm tra nhập khẩu bắt buộc của Cục Tiêu chuẩn, Đo lường và Kiểm nghiệm (BSMI), Bộ Kinh tế. Cách xác định có cần kiểm tra hay không, hạn mức miễn kiểm tra cho hàng tự dùng cá nhân, xem Hướng dẫn kiểm tra hàng hóa BSMI.
Chương 72 có những mã số biểu thuế nào?
7201 塊狀或其他初級形狀之生鐵及鏡鐵
- 72011000109Non-alloy pig iron containing by weight 0.5% or less of phosphorus, and 2.0% or more of silicon0%
- 72011000207Non-alloy pig iron containing by weight 0.5% or less of phosphorus, and 1.5% or more but less than 2.0% of silicon0%
- 72011000305Non-alloy pig iron containing by weight 0.5% or less of phosphorus, and 1.2% or more but less than 1.5% of silicon0%
- 72011000403Non-alloy pig iron containing by weight 0.5% or less of phosphorus, and less than 1.2% of silicon0%
- 72011000902Other non-alloy pig iron containing by weight 0.5% or less of phosphorus0%
- 72012000009Non-alloy pig iron, in pigs, blocks or other primary forms, containing by weight more than 0.5% of phosphorus0%
- 72015010000Alloy pig iron, in pigs, blocks or other primary forms0%
- 72015020008Spiegeleisen, in pigs, blocks or other primary forms0%
7202 合金鐵
- 72021100009Ferro-manganese, containing by weight more than 2% of carbon0%
- 72021900001Ferro-manganese containing by weight not exceeding 2% of carbon0%
- 72022100007Ferro-silicon containing by weight more than 55% of silicon0%
- 72022900009Ferro-silicon, containing by weight not exceeding 55% of silicon0%
- 72023000006Ferro-silico-manganese0%
- 72024100003Ferro-chromium, containing by weight more than 4% of carbon0%
- 72024900005Ferro-chromium, containing by weight not exceeding 4% of carbon0%
- 72025000001Ferro-silico-chromium0%
- 72026000009Ferro-nickel0%
- 72027000007Ferro-molybdenum0%
- 72028010003Ferro-tungsten0%
- 72028020001Ferro-silico-tungsten0%
- 72029110000Ferro-titanium0%
- 72029120008Ferro-silico-titanium0%
- 72029200001Ferro-vanadium0%
- 72029300000Ferro-niobium (ferro-columbium)0%
- 72029910002Ferro-aluminium-nickel-cobalt0%
- 72029990005Other ferro-alloys0%
7203 塊狀、顆粒狀或類似形狀由鐵礦砂直接還原所得之鐵產品及其他海棉鐵產品;塊狀、顆粒狀或類似形狀之鐵,純度以重量計不低於99.94%者
- 72031000009Ferrous products obtained by direct reduction of iron ore, in lumps, pellets or similar forms0%
- 72039010000Spongy ferrous products, in lumps, pellets or similar forms0%
- 72039020008Iron having a minimum purity by weight of 99.94% in lumps, pellets or similar forms0%
7204 鐵屬廢料及碎屑;重熔用廢鋼鐵鑄錠
- 72041000008Waste and scrap of cast iron0%
- 72042100005Waste and scrap of stainless steel0%
- 72042900007Waste and scrap of other alloy steels0%
- 72043000004Waste and scrap of tinned iron or steel0%
- 72044100001Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles0%
- 72044920009Plate cutting0%
- 72044990102Scrap metal of iron or steel sheets and plates from ship0%
- 72044990905Other waste and scrap, of iron or steel0%
- 72045000009Remelting scrap ingots0%
7205 粒狀及粉狀之生鐵、鏡鐵、鋼鐵
- 72051010005Granules of pig iron0%
- 72051020003Granules of spiegeleisen, iron or steel0%
- 72052100004Powders of alloy steel0%
- 72052900104Other powders of pig iron0%
- 72052900202Other powders of spiegeleisen, iron or steel0%
7206 鐵及非合金鋼成錠或其他初級形狀(不包括第7203節之鐵)
- 72061000006Iron and non-alloy steel in ingots0%
- 72069000009Iron and non-alloy steel in other primary forms0%
7207 鐵或非合金鋼之半製品
- 72071100111Semi-finished products of iron or non-alloy steel, containing by weight less than 0.25% but more than 0.12% of carbon, of rectangular (including square) cross-section, of a width of 200 mm or more and measuring less than twice the thickness0%
- 72071100120Semi-finished products of iron or non-alloy steel, containing by weight less than 0.25% but more than 0.12% of carbon, of rectangular (including square) cross-section, of a width of 200 mm and measuring less than twice the thickness0%
- 72071100219Semi-finished products of iron or non-alloy steel, containing by weight 0.12% or less of carbon, of rectangular (including square) cross-section, of a width of 200 mm or more and measuring less than twice the thickness0%
- 72071100228Semi-finished products of iron or non-alloy steel, containing by weight 0.12% or less of carbon, of rectangular (including square) cross-section, of a width of 200 mm and measuring less than twice the thickness0%
- 72071200101Other semi-finished products of iron or non-alloy steel, containing by weight less than 0.25% but more than 0.12% of carbon, of rectangular (other than square) cross-section0%
- 72071200209Other semi-finished products of iron or non-alloy steel, containing by weight 0.12% or less of carbon, of rectangular (other than square) cross-section0%
- 72071900104Other semi-finished products of iron or non-alloy steel, containing by weight less than 0.25% but more than 0.12% of carbon0%
- 72071900202Other semi-finished products of iron or non-alloy steel, containing by weight 0.12% or less of carbon0%
- 72072000110Semi-finished products of iron or non-alloy steel, containing by weight 0.25% or more but less than 0.6% of carbon, of rectangular (including square) cross-section, of a width of 200 mm or more and measuring less than twice the thickness0%
- 72072000129Semi-finished products of iron or non-alloy steel, containing by weight 0.25% or more but less than 0.6% of carbon, of rectangular (including square) cross-section, of a width of less than 200 mm and measuring less than twice the thickness0%
- 72072000138Semi-finished products of iron or non-alloy steel, containing by weight 0.25% or more but less than 0.6% of carbon, of rectangular cross-section0%
- 72072000192Other semi-finished products of iron or non-alloy steel, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72072000218Semi-finished products of iron or non-alloy steel, containing by weight 0.6% or more of carbon, of rectangular (including square) cross-section, of a width of 200 mm or more and measuring less than twice the thickness0%
- 72072000227Semi-finished products of iron or non-alloy steel, containing by weight 0.6% or more of carbon, of rectangular (including square) cross-section, of a width of less than 200 mm and measuring less than twice the thickness0%
- 72072000236Semi-finished products of iron or non-alloy steel, containing by weight 0.6% or more of carbon, of rectangular cross-section0%
- 72072000290Other semi-finished products of iron or non-alloy steel, containing by weight 0.6% or more of carbon0%
7208 熱軋之鐵或非合金鋼扁軋製品,寬度600公厘及以上,未經被覆、鍍面、塗面者
- 72081010100Flat-rolled products of iron or non-alloy steel, hot-rolled in coils, with patterns in relief, of a thickness of 4.75 mm or more0%
- 72081010208Flat-rolled products of iron or non-alloy steel, hot-rolled in coils, with patterns in relief, of a thickness of 3 mm or more but less than 4.75 mm0%
- 72081090103Flat-rolled products of iron or non-alloy steel, hot-rolled in coils, with patterns in relief, of a thickness of less than 3 mm0%
- 72081090906Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils0%
- 72082510103Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of 4.75 mm or more but less than 6 mm, containing by weight 0.6% or more of carbon0%
- 72082510201Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of 6 mm or more, containing by weight 0.6% or more of carbon0%
- 72082520101Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of 4.75 mm or more but less than 6 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72082520209Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of 6 mm or more, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72082530109Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of 4.75% mm or more but less than 6 mm, containing by weight less than 0.25% of carbon0%
- 72082530207Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of 6 mm or more, containing by weight less than 0.25% of carbon0%
- 72082610004Other flat-rolled products of iron or non-alloy steel, pickled, of a thickness of 3 mm or more but less than 4.75 mm, hot-rolled , in coils, containing by weight 0.6% or more of carbon0%
- 72082620002Other flat-rolled products of iron or non-alloy steel, pickled, of a thickness of 3 mm or more but less than 4.75 mm, hot-rolled , in coils, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72082630000Other flat-rolled products of iron or non-alloy steel, pickled, of a thickness of 3 mm or more but less than 4.75 mm, hot-rolled , in coils, containing by weight less than 0.25% of carbon0%
- 72082710101Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of 1.5 mm or more but less than 3 mm, containing by weight 0.6% or more of carbon0%
- 72082710209Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of less than 1.5 mm, containing by weight 0.6% or more of carbon0%
- 72082720109Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of 1.5 mm or more but less than 3 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72082720207Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of less than 1.5 mm, containing by weight 0.25% ormore but less than 0.6% of carbon0%
- 72082730107Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of 1.5 mm or more but less than 3 mm, containing by weight less than 0.25% of carbon0%
- 72082730205Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of less than 1.5 mm, containing by weight less than 0.25% of carbon0%
- 72083610002Other flat-rolled products of iron or non-alloy steel, of a thickness exceeding 10 mm, hot-rolled in coils, containing by weight 0.6% or more of carbon0%
- 72083620000Other flat-rolled products of iron or non-alloy steel, of a thickness exceeding 10 mm, hot-rolled in coils, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72083630008Other flat-rolled products of iron or non-alloy steel, of a thickness exceeding 10 mm, hot-rolled, in coils, containing by weight less than 0.25% of carbon0%
- 72083710109Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of 4.75 mm or more but not exceeding 6 mm, containing by weight 0.6% or more of carbon0%
- 72083710207Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of 6 mm or more but not exceeding 10 mm, containing by weight 0.6% or more of carbon0%
- 72083720107Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of 4.75 mm or more but not exceeding 6 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72083720205Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of 6 mm or more but not exceeding 10 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72083730105Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of 4.75 mm or more but not exceeding 6 mm, containing by weight less than 0.25% of carbon0%
- 72083730203Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of 6 mm or more but not exceeding 10 mm, containing by weight less than 0.25% of carbon0%
- 72083810000Other flat-rolled products of iron or non-alloy steel, of a thickness of 3 mm or more but less than 4.75 mm, hot-rolled, in coils, containing by weight 0.6% or more of carbon0%
- 72083820008Other flat-rolled products of iron or non-alloy steel, of a thickness of 3 mm or more but less than 4.75 mm, hot-rolled, in coils, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72083830006Other flat-rolled products of iron or non-alloy steel, of a thickness of 3 mm or more but less than 4.75 mm, hot-rolled, in coils, containing by weight less than 0.25% of carbon0%
- 72083910107Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of 1.5 mm or more but less than 3 mm, containing by weight 0.6% or more of carbon0%
- 72083910205Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness 0f less than 1.5 mm, containing by weight 0.6% or more of carbon0%
- 72083920105Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of 1.5 mm or more but less than 3 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72083920203Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of less than 1.5 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72083930103Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of 1.5 mm, or more but less than 3 mm, containing by weigh less than 0.25% of carbon0%
- 72083930201Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of less than 1.5 mm, containing by weight less than 0.25% of carbon0%
- 72084010006Flat-rolled products of iron or non-alloy steel, hot-rolled, not in coils, of a thickness of 50 mm or more, with patterns in relief0%
- 72084021101Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, with patterns in relief, of a thickness of 4.75 mm or more but less than 50 mm0%
- 72084021209Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, with patterns in relief, of a thickness of 3 mm or more but less than 4.75 mm0%
- 72084029103Other flat-rolled products of iron or non-alloy steel, hot-rolled, not in coils, with patterns in relief, of a thickness of less than 3 mm0%
- 72084029906Other flat-rolled products of iron or non-alloy steel, hot-rolled, not in coils, with patterns in relief0%
- 72085110100Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 50 mm or more, containing by weight 0.6% or more of carbon0%
- 72085110208Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 50 mm or more, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72085110306Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 50 mm or more, containing by weight less than 0.25% of carbon0%
- 72085120000Other flat-rolled products of iron or non-alloy steel, hot-rolled, not in coils, of a thickness of less than 50 mm but exceeding 10 mm, containing by weight 0.6% or more of carbon0%
- 72085130008Other flat-rolled products of iron or non-alloy steel, hot-rolled, not in coils, of a thickness of less than 50 mm but exceeding 10 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72085140006Other flat-rolled products of iron or non-alloy steel, hot-rolled, not in coils, of a thickness of less than 50 mm but exceeding 10 mm, containing by weight less than 0.25% of carbon0%
- 72085210109Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 4.75 mm or more but not exceeding 6 mm, containing by weight 0.6% or more of carbon0%
- 72085210207Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 6 mm or more but not exceeding 10 mm, containing by weight 0.6% or more of carbon0%
- 72085220107Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 4.75 mm or more but not exceeding 6 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72085220205Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 6 mm or more but not exceeding 10 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72085230105Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 4.75 mm or more but not exceeding 6 mm, containing by weight less than 0.25% of carbon0%
- 72085230203Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 6 mm or more but not exceeding 10 mm, containing by weight less than 0.25% of carbon0%
- 72085310000Other flat-rolled products of iron or non-alloy steel, hot- rolled, not in coils, of a thickness of 3 mm or more, but less than 4.75 mm, containing by weight 0.6% or more of carbon0%
- 72085320008Other flat-rolled products of iron or non-alloy steel, hot- rolled, not in coils, of a thickness of 3 mm or more, but less than 4.75 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72085330006Other flat-rolled products of iron or non-alloy steel, hot- rolled, not in coils, of a thickness of 3 mm or more, but less than 4.75 mm, containing by weight less than 0.25% of carbon0%
- 72085410107Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 1.5 mm or more but less than 3 mm, containing by weight 0.6% or more of carbon0%
- 72085410205Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of less than 1.5 mm, containing by weight 0.6% or more of carbon0%
- 72085420105Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 1.5 mm or more but less than 3 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72085420203Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of less than 1.5 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72085430103Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 1.5 mm or more but less than 3 mm, containing by weight less than 0.25% of carbon0%
- 72085430201Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of less than 1.5 mm, containing by weight less than 0.25% of carbon0%
- 72089010005Other flat-rolled products of iron or non-alloy steel, hot-rolled, of a width of 600 mm or more, of a thickness of 50 mm or more0%
- 72089021002Other flat-rolled products of iron or non-alloy steel, hot-rolled, of a width of 600 mm or more, of a thickness of 3 mm or more but less than 50mm, containing by weight 0.6% or more of carbon0%
- 72089022001Other flat-rolled products of iron or non-alloy steel, hot-rolled, of a width of 600 mm or more, of a thickness of less than 3 mm, containing by weight 0.6% or more of carbon0%
- 72089030001Other flat-rolled products of iron or non-alloy steel, hot-rolled, of a width of 600 mm or more, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72089040009Other flat-rolled products of iron or non-alloy steel, hot-rolled, of a width of 600 mm or more, containing by weight less than 0.25% of carbon0%
7209 冷軋(冷延)之鐵或非合金鋼扁軋製品,寬度600公厘及以上,未被覆、鍍面、塗面者
- 72091510104Flat-roll products of iron or non-alloy steel, cold-rolled (cold-reduced), annealed and skin-passed, in coils, of a thickness of 3 mm or more, containing by weight 0.6% or more of carbon0%
- 72091510907Other flat-roll products of iron or non-alloy steel, cold-rolled (cold-reduced), in coils, of a thickness of 3 mm or more, containing by weight 0.6% or more of carbon0%
- 72091520102Flat-roll products of iron or non-alloy steel, cold-rolled (cold-reduced), annealed and skin-passed, in coils, of a thickness of 3 mm or more, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72091520905Other flat-roll products of iron or non-alloy steel, cold-rolled (cold-reduced), in coils, of a thickness of 3 mm or more, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72091530100Flat-roll products of iron or non-alloy steel, cold-rolled (cold-reduced), annealed and skin-passed, in coils, of a thickness of 3 mm or more, containing by weight less than 0.25% of carbon0%
- 72091530903Other flat-roll products of iron or non-alloy steel, cold-rolled (cold-reduced), in coils, of a thickness of 3 mm or more, containing by weight less than 0.25% of carbon0%
- 72091610103Flat-rolled products of iron or non-alloy steel, of a thickness exceeding 1 mm but less than 3 mm, cold-rolled (cold-reduced), annealed and skin-passed, in coils, containing by weight 0.6% or more of carbon0%
- 72091610906Other flat-rolled products of iron or non-alloy steel, of a thickness exceeding 1 mm but less than 3 mm, cold-rolled (cold-reduced), in coils, containing by weight 0.6% or more of carbon0%
- 72091620101Flat-rolled products of iron or non-alloy steel, of a thickness exceeding 1 mm but less than 3 mm, cold-rolled (cold-reduced), annealed and skin-passed, in coils, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72091620904Other flat-rolled products of iron or non-alloy steel, of a thickness exceeding 1 mm but less than 3 mm, cold-rolled (cold-reduced), in coils, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72091630109Flat-rolled products of iron or non-alloy steel, of a thickness exceeding 1 mm but less than 3 mm, cold-rolled (cold-reduced), annealed and skin-passed, in coils, containing by weight less than 0.25% of carbon0%
- 72091630902Other flat-rolled products of iron or non-alloy steel, of a thickness exceeding 1 mm but less than 3 mm, cold-rolled (cold-reduced), in coils, containing by weight less than 0.25% of carbon0%
- 72091710102Flat-rolled products of iron or non-alloy steel, of a thickness of 0.5 mm or more but not exceeding 1 mm, cold-rolled (cold-reduced), annealed and skin-passed, in coils, containing by weight 0.6% or more of carbon0%
- 72091710905Other flat-rolled products of iron or non-alloy steel, of a thickness of 0.5 mm or more but not exceeding 1 mm, cold-rolled (cold-reduced), in coils, containing by weight 0.6% or more of carbon0%
- 72091720100Flat-rolled products of iron or non-alloy steel, of a thickness of 0.5 mm or more but not exceeding 1 mm, cold-rolled (cold-reduced), annealed and skin-passed, in coils, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72091720903Other flat-rolled products of iron or non-alloy steel, of a thickness of 0.5 mm or more but not exceeding 1 mm, cold-rolled (cold-reduced), in coils, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72091730108Flat-rolled products of iron or non-alloy steel, of a thickness of 0.5 mm or more but not exceeding 1 mm, cold-rolled (cold-reduced), annealed and skin-passed, in coils, containing by weight less than 0.25% of carbon0%
- 72091730901Other flat-rolled products of iron or non-alloy steel, of a thickness of 0.5 mm or more but not exceeding 1 mm, cold-rolled (cold-reduced), in coils, containing by weight less than 0.25% of carbon0%
- 72091810110Flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), annealed and skin-passed, in coils, of a thickness of 0.32 mm or more but less than 0.5 mm, containing by weight 0.6% or more of carbon0%
- 72091810192Other flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), in coils, of a thickness of 0.32 mm or more but less than 0.5 mm, containing by weight 0.6% or more of carbon0%
- 72091810218Flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), annealed and skin-passed, in coils, of a thickness of less than 0.32 mm, containing by weight 0.6% or more of carbon0%
- 72091810290Other flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), in coils, of a thickness of less than 0.32 mm, containing by weight 0.6% or more of carbon0%
- 72091820118Flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), annealed and skin-passed, in coils, of a thickness of 0.32 mm or more but less than 0.5 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72091820190Other flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), in coils, of a thickness of 0.32 mm or more but less than 0.5 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72091820216Flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), annealed and skin-passed, in coils, of a thickness of less than 0.32 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72091820298Other flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), in coils, of a thickness of less than 0.32 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72091830116Flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), annealed and skin-passed, in coils, of a thickness of 0.32 mm or more but less than 0.5 mm, containing by weight less than 0.25% of carbon0%
- 72091830198Other flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), in coils, of a thickness of 0.32 mm or more but less than 0.5 mm, containing by weight less than 0.25% of carbon0%
- 72091830214Flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), not annealed and skin-passed, in coils, of a thickness of less than 0.32 mm, containing by weight less than 0.25% of carbon0%
- 72091830296Other flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), in coils, of a thickness of less than 0.32 mm, containing by weight less than 0.25% of carbon0%
- 72092510004Flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), not in coils, of a thickness of 3 mm or more, containing by weight 0.6% or more of carbon0%
- 72092520002Flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), not in coils, of a thickness of 3 mm or more, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72092530000Flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), not in coils, of a thickness of 3 mm or more, containing by weight less than 0.25% of carbon0%
- 72092610003Flat-rolled products of iron or non-alloy steel, of a thickness exceeding 1 mm but less than 3 mm, cold-rolled (cold-reduced), not in coils,containing by weight 0.6% or more of carbon0%
- 72092620001Flat-rolled products of iron or non-alloy steel, of a thickness exceeding 1 mm but less than 3 mm, cold-rolled (cold-reduced), not in coils, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72092630009Flat-rolled products of iron or non-alloy steel, of a thickness exceeding 1 mm but less than 3 mm, cold-rolled (cold-reduced), not in coils,containing by weight less than 0.25% of carbon0%
- 72092710002Flat-rolled products of iron or non-alloy steel, of a thickness of 0.5 mm or more but not exceeding 1 mm, cold- rolled (cold-reduced), not in coils,containing by weight 0.6% or more of carbon0%
- 72092720000Flat-rolled products of iron or non-alloy steel, of a thickness of 0.5 mm or more but not exceeding 1 mm, cold- rolled (cold-reduced), not in coils,containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72092730008Flat-rolled products of iron or non-alloy steel, of a thickness of 0.5 mm or more but not exceeding 1 mm, cold- rolled (cold-reduced), not in coils,containing by weight less than 0.25% of carbon0%
- 72092810109Flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), not in coils, of a thickness 0.32 mm or more but less than 0.5 mm, containing by weight 0.6% or more of carbon0%
- 72092810207Flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), not in coils, of a thickness of less than 0.32 mm, containing by weight 0.6% or more of carbon0%
- 72092820107Flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), not in coils, of a thickness of 0.32 mm, or more but less than 0.5 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72092820205Flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), not in coils, of a thickness of less than 0.32 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72092830105Flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), not in coils, of a thickness of 0.32 mm, or more but less than 0.5 mm, containing by weight less than 0.25% of carbon0%
- 72092830203Flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), not in coils, of a thickness of less than 0.32 mm, containing by weight less than 0.25% of carbon0%
- 72099010004Other flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), containing by weight 0.6% or more of carbon0%
- 72099021001Other flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), of a thickness of 0.5 mm or more, but less than 3 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72099029003Other flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72099031009Other flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), of a thickness of 0.5 mm or more, but less than 3 mm, containing by weight less than 0.25% of carbon0%
- 72099039001Other flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), containing by weight less than 0.25% of carbon0%
7210 經護面、鍍面或塗面之鐵或非合金鋼扁軋製品,寬度600公厘及以上者
- 72101100009Flat-rolled products of iron or non-alloy steel, plated or coated with tin, of a thickness of 0.5 mm or more0%
- 72101200008Flat-rolled products of iron or non-alloy steel, plated or coated with tin, of a thickness of less than 0.5 mm0%
- 72102000008Flat-rolled products of iron or non-alloy steel, plated or coated with lead, including terne-plate0%
- 72103000104Steel of electrolytically plated or coated with pure zinc0%
- 72103000202Steel of electrolytically plated or coated with alloy of zinc-nickle0%
- 72103000907Steel of electrolytically plated or coated with other alloy of zinc0%
- 72104100003Flat-rolled products of iron or non-alloy steel, otherwise plated or coated with zinc, corrugated0%
- 72104900318Flat-rolled products of iron or non-alloy steel, plated or coated with zinc (not corrugated), of a thickness less than 0.5 mm0%
- 72104900327Flat-rolled products of iron or non-alloy steel, plated or coated with zinc (not corrugated), of a thickness of 0.5 mm or more but less than 1.5 mm0%
- 72104900336Flat-rolled products of iron or non-alloy steel, plated or coated with zinc (not corrugated), of a thickness of 1.5 mm or more0%
- 72104900416Flat-rolled products of iron or non-alloy steel, plated or coated with zinc-iron alloy (not corrugated), of a thickness less than 0.5 mm0%
- 72104900425Flat-rolled products of iron or non-alloy steel, plated or coated with zinc-iron alloy (not corrugated), of a thickness of 0.5 mm or more but less than 1.5 mm0%
- 72104900434Flat-rolled products of iron or non-alloy steel, plated or coated with zinc-iron alloy (not corrugated), of a thickness of 1.5 mm or more0%
- 72104900513Flat-rolled products of iron or non-alloy steel, plated or coated with zinc-aluminium alloys (not corrugated), of a thickness less than 0.5 mm0%
- 72104900522Flat-rolled products of iron or non-alloy steel, plated or coated with zinc-aluminium alloys (not corrugated), of a thickness of 0.5 mm or more but less than 1.5 mm0%
- 72104900531Flat-rolled products of iron or non-alloy steel, plated or coated with zinc-aluminium alloys (not corrugated), of a thickness of 1.5 mm or more0%
- 72104900611Flat-rolled products of iron or non-alloy steel, plated or coated with zinc-aluminium-magnesium alloys(not corrugated), of a thickness less than 0.5 mm0%
- 72104900620Flat-rolled products of iron or non-alloy steel, plated or coated with zinc-aluminium-magnesium alloys(not corrugated), of a thickness of 0.5 mm or more but less than 1.5 mm0%
- 72104900639Flat-rolled products of iron or non-alloy steel, plated or coated with zinc-aluminium-magnesium alloys(not corrugated), of a thickness of 1.5 mm or more0%
- 72104900906Other flat-rolled products of iron or non-alloy steel, plated or coated with zinc (not corrugated)0%
- 72105000001Flat-rolled products of iron or non-alloy steel, plated or coated with chromium oxides or with chromium and chromium oxides0%
- 72106100115Flat-rolled products of iron or non-alloy steel, plated or coated with aluminium-zinc alloys, of a thickness less than 0.5 mm0%
- 72106100124Flat-rolled products of iron or non-alloy steel, plated or coated with aluminium-zinc alloys, of a thickness of 0.5 mm or more but less than 1.5 mm0%
- 72106100133Flat-rolled products of iron or non-alloy steel, plated or coated with aluminium-zinc alloys, of a thickness of 1.5 mm or more0%
- 72106900000Other flat-rolled products of iron or non-alloy steel, plated or coated with aluminium0%
- 72107010005Flat-rolled products of iron or non-alloy steel, painted, varnished or coated with plastics, with electrical characteristics, at frequency of 50 Hz and magnetic flux density of 1.5 Wb/m2, the iron loss 6.5 W/kg or more0%
- 72107020003Flat-rolled products of iron or non-alloy steel, painted, varnished or coated with plastics, with electrical characteristics, at frequency of 50 Hz and magnetic flux density of 1.5 Wb/m2, the iron loss 5 W/kg or more but less than 6.5 W/kg0%
- 72107030001Flat-rolled products of iron or non-alloy steel, painted, varnished or coated with plastics, with electrical characteristics, at frequency of 50 Hz and magnetic flux density of 1.5 Wb/m2, the iron loss less than 5 W/kg0%
- 72107090213Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with aluminium-zinc alloys, in coils, of a thickness less than 0.25 mm0%
- 72107090222Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with aluminium-zinc alloys, in coils, of a thickness of 0.25 mm or more but less than 0.55 mm0%
- 72107090231Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with aluminium-zinc alloys, in coils, of a thickness of 0.55 mm or more0%
- 72107090311Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on electrolytically plated or coated with zinc or zinc-alloy, in coils, of a thickness less than 0.25 mm0%
- 72107090320Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on electrolytically plated or coated with zinc or zinc-alloy, in coils, of a thickness of 0.25 mm or more but less than 0.55 mm0%
- 72107090339Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on electrolytically plated or coated with zinc or zinc-alloy, in coils, of a thickness of 0.55 mm or more0%
- 72107090419Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on cold-rolled, in coils, of a thickness less than 0.25 mm0%
- 72107090428Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on cold-rolled, in coils, of a thickness of 0.25 mm or more but less than 0.55 mm0%
- 72107090437Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on cold-rolled, in coils, of a thickness of 0.55 mm or more0%
- 72107090516Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc, in coils, of a thickness less than 0.25 mm0%
- 72107090525Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc, in coils, of a thickness of 0.25 mm or more but less than 0.55 mm0%
- 72107090534Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc, in coils, of a thickness of 0.55 mm or more0%
- 72107090543Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc-aluminium alloys, in coils, of a thickness less than 0.25 mm0%
- 72107090552Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc-aluminium alloys, in coils, of a thickness of 0.25 mm or more but less than 0.55 mm0%
- 72107090561Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc-aluminium alloys, in coils, of a thickness of 0.55 mm or more0%
- 72107090570Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc-aluminium-magnesium alloys, in coils, of a thickness less than 0.55 mm0%
- 72107090589Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc-aluminium-magnesium alloys, in coils, of a thickness of 0.55 mm or more0%
- 72107090598Other flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc alloys, in coils0%
- 72107090712Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc, not in coils0%
- 72107090721Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc-aluminium alloys, not in coils0%
- 72107090730Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc-aluminium-magnesium alloys, not in coils0%
- 72107090749Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with aluminium-zinc alloys, not in coils0%
- 72107090758Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on electrolytically plated or coated with zinc or zinc-alloy, not in coils0%
- 72107090767Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on cold-rolled, not in coils0%
- 72107090794Other flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, not in coils0%
- 72107090918Other flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, in coils, of a thickness less than 0.25 mm0%
- 72107090927Other flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, in coils, of a thickness of 0.25 mm or more but less than 0.55 mm0%
- 72107090936Other flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, in coils, of a thickness of 0.55 mm or more0%
- 72109010001Other flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated, with electrical characteristics, at frequency of 50 Hz and magnetic flux density of 1.5 Wb/m2, the iron loss 6.5 W/kg or more0%
- 72109020009Other flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated, with electrical characteristics, at frequency of 50 Hz and magnetic flux density of 1.5 Wb/m2, the iron loss 5 W/kg and more but less than 6.5 W/kg0%
- 72109030007Other flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated, with electrical characteristics, at frequency of 50 Hz and magnetic flux density of 1.5 Wb/m2, the iron loss less than 5 W/kg0%
- 72109090004Other flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated0%
7211 未經被覆、鍍面或塗面之鐵或非合金鋼扁軋製品,寬度小於600公厘者
- 72111310004Flat-rolled products of iron or non-alloy steel, hot-rolled, rolled on four faces or in a closed box pass, of a width exceeding 150 mm and of a thickness of 50 mm or more, not in coils and without patterns in relief, not clad, plated or coated0%
- 72111320100Flat-rolled products of iron or non-alloy steel, hot-rolled, rolled on four faces or in a closed box pass, of a width exceeding 150 mm and of a thickness not less than 4 mm but not exceeding 6 mm, in coils and without patterns in relief, not clad, plated or coated, containing by weight 0.6% or more of carbon0%
- 72111320208Flat-rolled products of iron or non-alloy steel, hot-rolled, rolled on four faces or in a closed box pass, of a width exceeding 150 mm and of a thickness 6 mm or more but less than 50 mm, not in coils and without patterns in relief, not clad, plated or coated, containing by weight 0.6% or more of carbon0%
- 72111330108Flat-rolled products of iron or non-alloy steel, hot-rolled, rolled on four faces or in a closed box pass, of a width exceeding 150 mm and of a thickness not less than 4 mm but not exceeding 6 mm, not in coils and without patterns in relief, not clad, plated or coated, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72111330206Flat-rolled products of iron or non-alloy steel, hot-rolled, rolled on four faces or in a closed box pass, of a width exceeding 150 mm and of a thickness 6 mm, or more but less than 50 mm, not in coils and without patterns in relief, not clad, plated or coated, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72111340106Flat-rolled products of iron or non-alloy steel, hot-rolled, rolled on four faces or in a closed box pass, of a width exceeding 150 mm and of a thickness not less than 4 mm but not exceeding 6 mm, not in coils and without patterns in relief, not clad, plated or coated, containing by weight less than 0.25% of carbon0%
- 72111340204Flat-rolled products of iron or non-alloy steel, hot-rolled, rolled on four faces or in a closed box pass, of a width exceeding 150 mm and of a thickness 6 mm or more but less than 50 mm, not in coils and without patterns in relief, not clad, plated or coated, containing by weight less than 0.25% of carbon0%
- 72111410101Other flat-rolled products of iron or non-alloy steel, hot-rolled, of a thickness of 50 mm or more, not clad, plated or coated, containing by weight 0.6% or more of carbon0%
- 72111410209Other flat-rolled products of iron or non-alloy steel, hot-rolled, of a thickness of 50 mm or more, not clad, plated or coated, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72111410307Other flat-rolled products of iron or non-alloy steel, hot-rolled, of a thickness of 50 mm or more, not clad, plated or coated, containing by weight less than 0.25% of carbon0%
- 72111420109Other flat-rolled products of iron or non-alloy steel, hot-rolled, of a thickness of 4.75 mm or more but not exceeding 6 mm, not clad, plated or coated, containing by weight 0.6% or more of carbon0%
Mã số của chương này vượt quá 250 mã, các mã còn lại vui lòng tra cứu tại mục Tìm kiếm biểu thuế
Thuế suất cột thứ nhất, thứ hai, thứ ba trên biểu thuế khác nhau ở đâu?
Quy tắc chung 2 của «Biểu thuế nhập khẩu Hải quan» chia thuế suất thành 3 cột: Cột thứ nhất áp dụng cho hàng nhập khẩu từ các thành viên Tổ chức Thương mại Thế giới, hoặc từ quốc gia, vùng lãnh thổ có đãi ngộ tương hỗ với nước ta; Cột thứ hai chỉ áp dụng cho hàng nhập khẩu «đặc định» trong hai trường hợp: hàng hóa đặc định của quốc gia, vùng lãnh thổ kém phát triển hoặc đang phát triển đặc định, hoặc hàng hóa đặc định của quốc gia, vùng lãnh thổ đã ký hiệp định thương mại tự do, hiệp định hợp tác kinh tế với nước ta; trường hợp không áp dụng được hai cột trên mới áp dụng Cột thứ ba. Khi có thể áp dụng đồng thời cột thứ nhất và cột thứ hai, lấy mức thuế suất thấp hơn. Trung Quốc đại lục là thành viên Tổ chức Thương mại Thế giới, về nguyên tắc áp dụng cột thứ nhất; cột thứ hai đối với Trung Quốc đại lục chỉ giới hạn ở hàng hóa trong danh sách thu hoạch sớm ECFA.
Các trang chương và mã số trên trang này hiển thị thuế suất cột thứ nhất. Cột thứ hai trong bảng biểu thuế được đánh dấu đối tượng áp dụng bằng mã quốc gia, ví dụ «Miễn thuế (PA,GT,NI,SV,HN,NZ,SG)»; mã chỉ là ký hiệu trên bảng biểu thuế, trong đó một số hiệp định đã ngừng hoặc chấm dứt áp dụng (như Nicaragua, El Salvador, Honduras), việc áp dụng thực tế theo thông báo của Tổng cục Hải quan. Hàng hóa lẻ trong bưu kiện có quy định riêng: khi trị giá tính thuế vượt hạn mức miễn thuế, ngoại trừ thuốc lá, rượu và hàng áp dụng hạn ngạch thuế quan, tính thuế nhập khẩu theo thuế suất 5%; nhưng nếu một mặt hàng hoặc các mặt hàng cùng mã số cộng lại vượt quá 2.000 Đài tệ (NT$) thì không tính là hàng lẻ, phải tính thuế theo thuế suất của từng mã số (Quy tắc chung 5; Điều 8, 9 Quy tắc thông quan xuất nhập khẩu hàng hóa bưu kiện). Quy định thuế suất 5% này chỉ áp dụng cho bưu kiện và hành khách, hàng chuyển phát nhanh tính theo thuế suất của từng mã số.
Câu hỏi thường gặp
- Thuế nhập khẩu: mã số tính thuế theo giá trị là trị giá tính thuế × thuế suất, mã số tính thuế theo số lượng thì tính theo số lượng hoặc trọng lượng (nhập khẩu từ Trung Quốc đại lục về nguyên tắc áp dụng cột thứ nhất).
- Thuế giá trị gia tăng: lấy số tiền sau khi cộng thuế nhập khẩu vào trị giá tính thuế làm căn cứ tính thuế, do Hải quan thu hộ (Điều 20, Điều 41 Luật Thuế giá trị gia tăng và Thuế doanh thu phi giá trị gia tăng); sản phẩm còn phải chịu thuế hàng hóa hoặc thuế thuốc lá rượu thì căn cứ tính thuế phải cộng thêm.
- Phí dịch vụ xúc tiến thương mại: mức trần theo luật định là 4,25 phần vạn giá trị hàng hóa (Điều 21 Luật Thương mại), hiện hành thu 4 phần vạn trị giá tính thuế, số tiền phải nộp không quá 100 Đài tệ (NT$) thì được miễn thu.
- Cùng một người nộp thuế trong cùng một nửa năm (tháng 1–6, tháng 7–12) được áp dụng miễn thuế thông quan quá 6 lần thì từ lần nhập khẩu sau đó trong kỳ không còn được miễn thuế nữa (Lệnh số 1061011007 ngày 26/5 năm Dân Quốc 106 (2017) của Bộ Tài chính).
- Hàng chuyển phát nhanh cùng lô không được tách ra khai báo riêng (Điều 14 Quy tắc thông quan hàng chuyển phát nhanh đường hàng không).
- Khi bưu kiện vượt hạn mức thì tính thuế toàn bộ giá trị, không chỉ tính phần vượt (Điều 8 Quy tắc thông quan xuất nhập khẩu hàng hóa bưu kiện).
Căn cứ pháp lý và nguồn dữ liệu của trang này từ đâu?
- Điều 3 Luật Hải quan: Việc thu thuế nhập khẩu và phân loại biểu thuế hàng hóa xuất nhập khẩu, trừ khi Luật Hải quan có quy định khác, thực hiện theo «Biểu thuế nhập khẩu Hải quan»; «Biểu thuế nhập khẩu Hải quan» được ban hành theo trình tự lập pháp riêng.
- Biểu thuế nhập khẩu Hải quan (Cơ sở dữ liệu pháp quy toàn quốc ghi ngày sửa đổi 28/1 năm Dân Quốc 115 (2026)): Quy tắc chung 2 về 3 cột thuế suất, Quy tắc chung 5 về hàng lẻ trong bưu kiện, Quy tắc giải thích 1 đến 6.
- Điều 21 Luật Hải quan và «Quy tắc thực hiện thẩm định trước phân loại thuế hàng nhập khẩu»: xin thẩm định trước phân loại thuế trước khi nhập khẩu.
- Điều 20 Luật Thuế giá trị gia tăng và Thuế doanh thu phi giá trị gia tăng: thuế giá trị gia tăng hàng nhập khẩu tính theo số tiền sau khi cộng thuế nhập khẩu vào trị giá tính thuế hải quan; Điều 41: thuế giá trị gia tăng hàng nhập khẩu do Hải quan thu hộ.
- Quy tắc thông quan xuất nhập khẩu hàng hóa bưu kiện Điều 7, 8, 9, 11, 12: miễn thuế 2.000 Đài tệ (NT$), vượt mức tính thuế toàn bộ, định nghĩa hàng lẻ, gộp tính bưu kiện của cùng người gửi gửi cùng ngày đến cho cùng người nhận, quá 6 lần trong nửa năm không được áp dụng miễn thuế.
- Thông báo số 11104603570 ngày 19/8 năm Dân Quốc 111 (2022) của Bộ Kinh tế: quy định cho phép miễn xin giấy phép nhập khẩu đối với hàng hóa đại lục số lượng nhỏ; Thông báo số 111046035701 cùng ngày: các mặt hàng bị loại trừ áp dụng.
- Thông báo số 1061018778 ngày 7/9 năm Dân Quốc 106 (2017) của Bộ Tài chính: cùng lô có trị giá tính thuế từ 2.000 Đài tệ (NT$) trở xuống được miễn thuế; Lệnh số 1061011007 ngày 26/5 năm Dân Quốc 106 (2017) của Bộ Tài chính: quá 6 lần thông quan miễn thuế trong nửa năm thì không áp dụng.
- Thuyết minh chung phiên bản năm Dân Quốc 112 (2023) của «Tuyển tập Biểu thuế nhập khẩu Hải quan và Bảng phân loại hàng hóa xuất nhập khẩu Trung Hoa Dân Quốc» do Tổng cục Hải quan, Bộ Tài chính ban hành: 21 phần, 97 chương (Chương 77 để trống), Chương 98 được bổ sung ngoài khung HS, cùng với mã số biểu thuế 8 chữ số, phân loại quản lý và thống kê thương mại 10 chữ số, cộng thêm 1 chữ số kiểm tra.
- «Bảng mã quy định nhập khẩu» của Cục Ngoại thương Quốc tế, Bộ Kinh tế: cột quy định nhập khẩu để trống nghĩa là «cho phép (miễn cấp giấy phép)».
Giới hạn sử dụng: Số liệu thống kê trên trang này được tổng hợp từ cơ sở dữ liệu biểu thuế HowBridge, chỉ để tra cứu tham khảo; việc phân loại mã số, thuế suất áp dụng và quy định nhập khẩu theo thông báo của Tổng cục Hải quan (Bộ Tài chính), Cục Ngoại thương Quốc tế (Bộ Kinh tế) và quyết định của Hải quan. Trang này không cấu thành ý kiến phân loại thuế cho từng trường hợp cụ thể.
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